Earnings payment report
Submit an earnings payment report only if you have paid wages. If you are a regular employer, i.e. you are in the Finnish Tax Administration’s register of employers, remember to select “No wages payable” on the employer’s separate report if you have not paid any wages.
Use the earnings payment report to report wages paid and other payments made to one income earner on the same payment date. The data must always be reported by the payer or a person authorised by the payer. All payers, i.e. employers, associations and organisations, must mainly submit data about payments to the Incomes Register within five days of the payment date. Read more about deadlines for reporting.
You can also use a previously submitted earnings payment report as a template for a new report. To search for a previously submitted report, go to the “Submitted reports” page.
The report is divided into seven steps:
- General information
- Income earner
- Payments made
- Employment relationship and absences
- International work
You can navigate between different steps through the step progress bar at the top of the page or by clicking Next or Previous. If you click Exit, all data you entered will be cleared, and you can no longer return to the report.
Date of payment or other report
Enter the date on which the payment is available to the income earner, for example, available for withdrawal from the bank account. You can enter the data no earlier than 45 days before the payment date.
If you are not reporting payments made, enter the date when the report is sent. If you are only reporting a fringe benefit, check the reporting deadlines.
For payments other than wages (e.g., non-wage compensation for work or a meeting fee that is not paid in an employment relationship), enter the time range for which the payment is made as the pay period. The pay period can also be only one day.
The report reference uniquely identifies each report submitted to the Incomes Register. You need the reference if you later want to search for a report you have submitted to the Incomes Register, correct it, or cancel it. You can create a report reference yourself. If you do not enter a report reference, the Incomes Register will generate it for you.
If you will generate the report reference yourself, it must be unique for each report. You can generate the reference by adding a sequential number to the payment date, for example. The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters “_” and “-”.
Report’s contact person
Each report must have a contact person. By default, the person signed in to the service is entered as the contact person. You can change the contact person or enter the details of more than one contact person.
Enter at least the contact person’s name and telephone number. Email and the field of responsibility are voluntary. If you are applying for Kela’s sickness allowance or family leave compensation for a paid absence and enter reimbursement application data on the “Absences” page, enter at least one contact person whose field of responsibility is content issues and whose email address has been entered.
The contact person’s details may be needed by the authorities or insurance companies, for example, if they need to obtain additional information from the payer’s reports. Select content issues as the field of responsibility if the contact person can provide additional information about the earnings payment data reported. Select technical issues if the contact person can provide additional information about technical issues related to the record. As a rule, this data will only be used if details have been sent from other software through the technical interface or in the upload service of the Incomes Register’s e-service.
Payer basic detail
The payer’s name and identifier have been imported directly from the system based on your role. You can edit some of the data. If a payer has multiple identifiers, enter them all.
Enter the address if
- the payer does not have a Business ID or a Finnish personal identity code
- the payer is a temporary employer (no TyEL insurance policy)
- it is a foreign address.
The address will be pre-completed if the Incomes Register has obtained the data from the Business Information System, for example.
Select the options that apply to the payer. In none apply, do not select any. Read more about payer types. If the payer is a temporary employer (no TyEL insurance policy), enter the data as part of earnings-related pension insurance data on the “Income earner” page.
If the organisation has been divided into suborganisations, report the data of the suborganisation that acts as the payer. If an identifier is pre-filled based on the sign-in details or authorisation you used, it cannot be changed.
A suborganisation identifier based on the payer’s own codes can be entered if the payer has associated the suborganisation identifier with the authorisation the payer granted to the person in the Suomi.fi service. The identifier generated by the payer can be, for example, the identifier of a sub-accounting unit. When reporting the payer’s suborganisation, the details submitted on the employer’s separate report are only visible to authorised persons. Read more about using identifiers.
Keva's submitter codes are used by the Social Insurance Institution of Finland (Kela) and municipal, government and church employees. The government agency identifier is used by government agencies and other government bodies.
You can enter several suborganisation identifiers, if necessary.
Substitute payer and actual employer
Select The payer acts as a substitute payer, if you are acting as a substitute payer, i.e. paying wages or making other payments on behalf of the actual employer. In this case, also enter name and the identifier of the actual employer.
Parties that can act as substitute payers include enforcement agencies, wellbeing services counties, the social insurance institution (Kela), Centres for Economic Development, Transport and the Environment (ELY Centres), bankruptcy estates and guarantors. Then again, a bankruptcy estate, an individual who has hired a personal assistant, or a family that has hired a nanny for whom private day care allowance is paid can act as an actual employer. Read more about situations involving substitute payers.
Select Paid as a security, if an ELY Centre pays wages directly to the employee in the form of pay security. Do not enter this data if wages are paid by a bankruptcy estate (expedited pay security).
Representative of a foreign employer
Enter the representative’s information, if the payer is a foreign employer who has posted employees in Finland.
Representative refers to a representative within the meaning of the Act on Posting Workers (447/2016). The posted worker and the authorities must be able to contact the representative at all times. Either the foreign employer or the representative report the data to the Incomes Register. If the foreign employer is not entered in the prepayment register, the representative is obligated to report the data.
Select Representative acts as submitter if you are submitting this report on behalf of a foreign employer.
Enter the representative’s Business ID or Finnish personal identity code and name. If no Finnish identifier exists, enter a foreign identifier and address.
Income earner basic details
Enter the income earner’s earnings payment data primarily using Finnish identifiers:
- Always enter a Finnish personal identity code or Business ID if the income earner has one.
- Enter a Finnish personal identity code or foreign business registration number if no Finnish identifier exists. If the income earner has both a Finnish and a foreign identifier, report both of them.
- Enter the Tax Identification Number (TIN) if the income earner does not reside in Finland. If the income earner also has a Finnish identifier or foreign personal identity code, it is recommended that all known identifiers be entered.
- If an artificial identifier has been provided for the income earner, enter it and select Other identifier as the identifier type. In addition, enter the foreign personal identity code, if known.
If the income earner does not have a Finnish personal identity code, enter at least the income earner’s name and date of birth. If the income earner is an organisation without a Business ID, enter the company’s name and address.
Income earner's address
Enter the address as follows:
- If the income earner does not have a Finnish identifier, select “Address in home country” or “Address in the country of work” as the address type.
- If the income earner is a non-resident taxpayer, select “Address in home country” as the address type and enter the income earner’s address in their home country.
You can also enter both the address in home country and the address in the country of work.
Non-resident taxpayer’s details
Fill in this section if the income earner is a non-resident taxpayer in Finland. Persons whose residence and home are abroad and who do not reside in Finland for more than six months consecutively are considered non-resident taxpayers. An organisation is deemed to be a non-resident taxpayer if it has not been established in accordance with Finnish legislation, or if its registered domicile is not Finland.
Also enter the income earner’s country of permanent residence. Select the country code for the country of residence in the menu.
Select Tax is withheld from the income if the income paid to the non-resident taxpayer is not subject to tax at source and tax is withheld from the payment. In this case, the income earner must have a non-resident taxpayer tax card valid at the time of payment. If the income earner is a resident taxpayer, do select this option.
Additional income earner information
Select the options that apply to the income earner. In none apply, do not select any. You can select multiple options. Read more about additional income earner information.
Income earner’s insurance information
Fill in the income earner’s insurance information. If no obligation to insure exists or if the income earner is insured in another country, fill in the related sections as well.
Earnings-related pension insurance
Fill in this section if the employee or entrepreneur has a pension insurance policy in Finland.
Earnings-related pension insurance information:
- Select Employee’s earnings-related pension insurance contribution if the income earner’s insurance is based on any of the following acts:
- Employees Pensions Act (TyEL 395/2006)
- public sector pensions act (julkisten alojen eläkelaki (JuEL) 81/2016)
- seafarers' pensions act (merimieseläkelaki (MEL) 1290/2006)
- act on the Orthodox Church (laki ortodoksisesta kirkosta 985/2006)
- a pension rule in accordance with the act on the Bank of Finland (laki Suomen Pankista 214/1998)
- a pension rule in accordance with the provincial law of the Åland Islands (ÅFS 54/2007).
- Select Pension insurance for farmers (MYEL) if the income earner is insured in accordance with the farmers’ pensions act. MYEL is the earnings-related pension insurance for farmers, forest owners, fishers and reindeer breeders, and their family members. Scholarship recipients are also covered by earnings-related pension provision under MYEL.
- Select Pension insurance for the self-employed (YEL) if the income earner is insured in accordance with the self-employed persons’ pensions act. The insurance is mandatory when the self-employed person fulfils the requirements for being covered by the self-employed persons’ pensions act. The insurance must be taken out within six months of the beginning of the period of self-employment.
If you selected “Employee's earnings-related pension insurance contribution”, select the code of the earnings-related pension provider, from which you took out insurance. The earnings-related pension provider can be an earnings-related pension insurance provider, pension fund, or pension foundation. If the payer has an insurance policy with an earnings-related pension provider, also enter the pension policy number. Read more about entering an entrepreneurs insurance information.
If the payer does not have a valid insurance policy with an earnings-related pension provider, select Temporary employer (no TyEL insurance policy). An insurance agreement must be made if the employer has one or more permanent employees or it pays wages over a specific euro limit in a six-month period. Read more about temporary employers.
Occupational accident insurance
Report the occupational accident insurance company data if the employer has taken out more than one occupational accident insurance policy for its employees. If all income earners covered by the statutory occupational accident insurance are insured under the same policy number, the data does not need to be entered.
Always enter a Business ID for Finnish insurance companies. If the insurance company does not have a Finnish Business ID, enter a foreign identifier and the identifier country code. You can obtain the policy number from the insurance company from which the policy was taken out.
Exceptions to insurance
Report the information if there is no obligation to provide insurance or the income earner is insured in another country. Exceptions to insurance have been divided into regular exceptions and international situations where the incomer earner is insured in full or in part in another country.
No obligation to provide insurance
Fill in this section, if the payer is not obligated to insure the income earner, for example, due to the income earner’s age, the amount of income falling under a certain threshold, or the income earner being an entrepreneur.
Select the types of insurance the information relates to. For example, for YEL or MYEL insured entrepreneurs, select the ‘No obligation to provide insurance (earnings-related pension, health, unemployment or accident and occupational disease insurance)’ option. Read more about entering insurance information.
The exceptions to insurance you enter in this section apply to all types of income.
Not subject to Finnish social security
Fill in this section, if the income earner is insured in another country. In international situations, the employer must usually specify in which country the employee is insured during the work period and in which country taxes are withheld. International situations are situations in which an employee leaves Finland to work abroad or an employee arrives from abroad to work in Finland.
The exceptions to insurance entered here apply to the whole report.
Income earner’s other details
Only a few payers require this information.
Income earner's suborganisation
If the organisation is divided into suborganisations, enter the information of the suborganisation which the income earner belongs to. You can sort the income earners’ earnings payment reports by occupation or line of business for the uses of occupational accident insurance or occupational healthcare. You can generate the suborganisation identifier yourself. This information is always voluntary.
Information on earnings-related pension contributions
Leave this field empty if you are submitting a new report or correcting a previous report in which this data was not reported. The payment reference number and specifier are used to target the correction in cases where the data was originally reported via the Palkka.fi service, for example, and the earnings-related pension contributions were paid at the time the report was submitted to the Incomes Register.
Report all payments made to the income earner on the same payment date itemised by income type. Also report amounts deducted from the income.
An income earner’s pay can comprise several income types. Report income by using the income types. For example, in addition to time-rate pay, an income earner may be paid expense allowance, commission, or compensation for overtime.
Monetary wages can be reported as a total sum (income types 101–106) or as itemised (income types 201–239). If you report monetary wages as itemised, data users do not need to request for more information on the reported income.
Certain types of income and payments must always be reported by using the dedicated income types – for example, non-wage compensations for work, fringe benefits, withholding, and employee's earnings-related pension insurance contribution. Read more about income types.
How to add an income type to a report
Start adding an income type by clicking Add an income type or an item deducted from income. A separate window will open for entering income type details.
- Select the income type in the menu. You can search for an income type by code, name, or part of the name. The list includes all income types available on the report’s payment date.
- Enter the amount of the payment in euros.
- Specify the earnings period. While the earnings period is voluntary information, it is recommended that it be specified especially for taxable income and income on the basis of which social insurance contributions are calculated. The earnings period does not need to be specified for tax-exempt reimbursements of expenses, such as daily and kilometre allowances. Specify the start date and end date of the earnings period. If the income earnings period is the same as the report’s pay period, click The earnings period is the same as the pay period, and the dates will be copied directly. You can also report several earnings periods if the income paid on the same date was earned in several different periods. Read more about reporting the earnings period.
- If you need to enter additional information for the income type (e.g. fringe benefits or recovered payments), enter it. Finally, click Save and the window will close, and you can see the income type details on the report.
Income types for which additional information must be entered:
304 Car benefit
Always fill in the benefit type and car age group for the car benefit. If the operating costs of the car are based on a logbook instead of a monthly value, enter the number of kilometers.
Type of car benefit:
- Select “Limited car benefit” if the income earner pays for at least the expenses of the motive power of the car.
- Select “Full car benefit” if the employer pays for all expenses incurred by the car.
Select the car age group according to the registration year marked on the vehicle licence. A car is categorised in group A in its first three years of use, group B in the following three years and group C after that. If a car benefit has been provided and it is used abroad, always select age group U.
If compensation has been collected from the income earner for their car benefit, report it using income type 401 (Compensation collected for car benefit).
Also enter the car emissions value if you have reduced the amount of the car benefit because the car generates zero or low emissions. The emissions value can only be reported if the payment date is in 2022–2025.
334 Meal benefit
Select Reimbursement for a meal benefit corresponds to taxable value if you are reporting a meal benefit using income type 334 and if the employer collects compensation from the income earner for their meal benefit corresponding to its taxable value. In this case, leave the amount for the “Meal benefit” income type empty. Do not report the collected amount separately using income type 407 (Reimbursement collected for other fringe benefits).
If the employer collects compensation that is less than the taxable value, report the total taxable value with the income type 334 Meal benefit. Report the amount of the deductible collected from the employee with the income type 407 Reimbursement collected for other fringe benefits.
331 Daily allowance
Select the tax exempt daily allowances that are included in the amount reported for the type of income. You can select multiple options: for example, the amount of daily allowances can include a full and partial daily allowance. The amounts of different daily allowances do not need to be specified.
Type of daily allowance:
- The meal allowance is a tax-exempt reimbursement of meal expenses incurred on a business trip. Report meal allowances either with the dedicated type of income 303 Meal allowance or as part of the income type 331 Daily allowance, but do not include it in both types of income.
- Partial daily allowance is paid for business trips lasting 6–10 hours.
- Full daily allowance is paid for business trips lasting more than 10 hours.
- International daily allowance is paid for business trips outside Finland.
- Tax exempt compensation related to working abroad is paid when the employer pays for expenses incurred from the employer moving and travelling abroad and living there.
317 Other fringe benefit
Select the benefits that are included in the amount reported for the income type. You can select multiple options.
Accommodation, meal and telephone benefits can be reported either as a total sum with the income type 317 Other fringe benefit or separately with using the dedicated income types. If you use the dedicated income types, do not report the benefits again as a total sum.
If the employee collects compensation from the employee for the meal benefit corresponding to its taxable value, the benefit must always be reported by using the income type 334 Meal benefit. In this case, income type 317 Other fringe benefit cannot be used.
Select the type Other benefits if you are reporting other taxable fringe benefits, such as garage or boat benefits; life insurance and pension insurance contributions deemed as pay; uncollected employee insurance contributions; benefit from a non-personalised gift voucher, or fringe benefits received by a person working as a seafarer.
Of fringe benefits, the car benefit, employer-subsidised commuter ticket, bicycle benefit and interest benefit for a housing loan must always be reported using the dedicated income type. They cannot be included in income type 317 Other fringe benefit.
311 Kilometre allowance
Enter the number of kilometres driven based on which the tax-exempt kilometre allowance is paid.
You can report the number of kilometres per pay period. However, the compensations paid during the year based on kilometres driven must be reported on the last report of the year on which paid kilometre allowances are reported.
If you pay reimbursements of travel expenses in accordance with the collective agreement of the construction sector (daily travel expenses between residence and place of work), do not enter the kilometres.
Other income type details to be submitted
Type of insurance information
The different social insurance contributions to which the income is subject have been defined in advance for each income type. The default setting corresponds to the most common payment situation. If the payment is paid according to the default setting, do not select any types in this section. “No selection” means that the social insurance contribution is determined according to the income type’s default setting. Types of insurance information cannot be specified for all income types.
If the payment of social insurance contributions differs from the income type’s default setting, specify what contributions differ. The payment of social insurance contributions may vary according to whether the income earner is in an employment relationship with the payer, for example. The default settings and rules for social insurance contributions for each income type are specified on the Wage income types page.
Example: A lecture fee has been paid to an income earner who is in an employment relationship. The payment is reported using income type 214 (Lecture fee). By default, this income type is not subject to social insurance contributions. Because the lecture fee was paid in an employment relationship and social insurance contributions are paid for it, the payer reports the data by selecting the following type of insurance information for the income type: Subject to social insurance contributions (codes 2–6): Yes.
Additional income type details (including unjust enrichment and recovery)
Select the options that apply to the payment. Otherwise, leave the section blank.
Select Payment other than money if a remuneration for work that is usually paid as a monetary compensation is compensated with shares or options.
Select One-off remuneration if the payment is made only once, for example for bonuses incurred during a certain period or one-off income paid upon the termination of employment.
Choose Unjust enrichment if you are correcting a previous report and the income earner has not had a right to receive the paid income.
Select Recovery if a payment reported to the Incomes Register earlier has been recovered from an employee. Enter additional details about the recovery.
Report the day on which the income earner repaid an overpayment to the payer as the recovery date.
If the payment was collected from the income earner as a net amount, also report withheld tax or tax at source on the recovered payment, depending on which of these was paid for the original overpayment. Payments can be recovered as net sums if they are paid in the same year or in the beginning of the next year, in a situation where the taxation has not yet been completed and the payment has thus not been factored in the income earner’s taxation.
Also report the overpayment’s original pay period and the original report’s payment date. To report an overpayment as recovered, it must first be corrected as an unjust enrichment on the original report. If payments paid during several pay periods are being recovered simultaneously, enter the payments of each pay period with separate income types. Only enter one original pay period for each income type.
If an income earner works outside Finland, specify if the six-month rule applies. The six-month rule can only be applied to income earners who are resident taxpayers in Finland.
Select Yes if the six-month rule applies to the income type in question and the following conditions are met:
- the person’s stay abroad is caused by said work
- the stay lasts for at least six months consecutively, and the employee does not stay in Finland for more than six days per one month of working on average
- there is an agreement on income taxation between Finland and the country of work.
In this case, also select the country code of the country of work.
Select No if wages for insurance purposes have been defined for the employee but the six-month rule does not apply. In this case, only report the data by using the income type 352 Wages for insurance purposes.
Unit of wages
If you pay wages to an income earner as time-rate pay, report the number of hours worked, the unit of the wages paid, and the hourly rate. The unit of wages is voluntary information.
Report if the payment was made as seafarer’s income. In this case, select Payment is seafarer’s income. Also report the time of cross-trade and the withdrawal period.
If the employee’s wages are seafarer’s income, enter this data for all payments made, benefits given and instalments deducted from income. The data must also be entered for reimbursements collected for fringe benefits and withholding.
On this page enter the income earner’s occupational class, employment relationship data, grounds for employment registration, collective agreement, and place of business. In most situations, it is only necessary to enter the income earner’s occupational class.
Enter the occupational class under Statistics Finland’s classification of occupations (TK10) if the income earner is covered by occupational accident insurance. Titles of Keva, the Bank of Finland and Trafi are used only by certain payers for pension insurance purposes. These payers, with the exception of the government as an employer, must always also enter the occupational class under Statistics Finland’s classification of occupations if the income earner is covered by occupational accident insurance.
Occupational class type:
- Select Statistics Finland’s classification of occupations (TK10) if the income earner is covered by occupational accident insurance. For the correct code, contact your occupational accident insurance provider.
- Select Keva’s titles if the employment relationship is insured in accordance with the public sector pensions act (JuEL).
- Select Bank of Finland’s titles if the employment relationship is with the Bank of Finland.
- Select Trafi’s titles if the employment relationship is insured in accordance with the seafarers’ pensions act (MEL).
Select the occupational class type first, and then select the ID in the menu. The menu displays at most 500 occupational classes at the same time.
The title is usually a voluntary complementary detail. Do not enter it unless you have also entered the occupational class type and ID. The title is only mandatory if the employer is applying for Kela’s sickness allowance due to an absence and an occupational class ID in accordance with Keva’s titles has been entered for the income earner.
Employment relationship data
Both regular employment relationships and public-sector employment relationships are employment relationships. Fill in this section if the income earner is employed by the payer.
Employed by the payer:
- Select “Yes” if the income earner is in an employment relationship with the payer.
- Select “No” if the payments to the income earner are based on a commission or other agreement.
- Select “No selection” if you do not want to provide the data.
Select the type of employment (full-time or part-time) and the duration of employment (until further notice or fixed-term). The type of employment is mandatory if you are applying for Kela’s family leave compensation for a paid absence and enter reimbursement application data on the “Absences” page.
If the income earner works part-time, always enter the part-time percentage as well.
Enter regular agreed working hours per week in hours. The regular weekly working hours may vary according to the applicable employment contract or collective agreement for public servants.
Select the form of payment (monthly salary, hourly rate, or contract pay). At least a monthly salary or hourly rate must be selected as the form of payment if you are applying for Kela’s sickness allowance or family leave compensation for a paid absence and enter reimbursement application data on the “Absences” page.
As the start date for the time of employment, select the date on which the uninterrupted employment relationship started. The start date of the employment relationship does not change due to an extension to fixed-term employment, for example. An uninterrupted employment relationship means that the employment is not interrupted for even one day. If the employment continues uninterrupted, the same start date of the employment relationship must be reported on all the earnings payment reports concerning the income earner.
Also enter the end date for the time of employment, if known. If you enter the reason for the termination of employment, always enter the end date. The time of employment is also mandatory if you are applying for Kela’s sickness allowance or family leave compensation for a paid absence and enter reimbursement application data on the “Absences” page.
Enter the reason for the termination of employment if the employee’s employment relationship has ended or is ending, and the reason is known. If the employee retires, always enter the reason for the termination of employment, and select the Incomes Register’s reason code 6 (Retirement). Read more about reason codes for the termination of employment.
Grounds for employment registration
Only enter the grounds for employment registration in the case of an employee insured under the public sector pensions act (81/2016) or an employee of the Bank of Finland.
The data is used to distinguish a specific type of employment or occupational group, for example. For employment relationships insured under JuEL, you can only report earnings from several employment relationships (i.e. different employment periods) and other data on a single earnings payment report if the grounds for employment registration are the same. Otherwise, separate earnings payment reports must be submitted for different employment relationships.
If the income earner is in an employment relationship, select the applicable collective agreement. If the correct collective agreement is not included on the list, select Other collective agreement. If no national collective agreement is applied, select No national collective agreement for the industry.
The collective agreement is always voluntary information.
Place of business
Enter the location where the income earner works, and where the income earner’s actual place of work is located. Place of business is always voluntary information. If you enter a place of business, we recommend that you enter both the code, i.e. the place of business identifier, and the address. You can obtain the code for place of business from Statistics Finland’s Register of Enterprises and Establishments (firstname.lastname@example.org).
Enter absences if the income earner is employed by the payer. Enter both paid and unpaid full-day absences. We recommend that the absence data from the previous pay period is reported on the report for the current pay period at the latest.
Absences are additional information that we recommend to be reported in connection to paying wages. Authorities require information income earners’ absences in their decision-making. If you report absences to the Incomes Register, data users will not have to request information on them later.
If the income earner is not in an employment relationship with the payer and you are not submitting information on international work on this report, you can proceed directly to the preview through the step progress bar.
Time period for reporting absences
Enter the period for which you are informed on the income earner’s absences. Enter the time period for reporting absences even if there are no absences. The reporting period can differ from the pay period. It is recommended that the absence data of the income earner be reported on the next pay period’s report at the latest. For example, if the pay period is January, report absences in January no later than on the February report. In this way, data users, such as allowance processors, gain access to absence data in a timely manner.
If the income earner was not absent during the previous pay period, you can only specify the time period for reporting absences, which indicates that there were no absences during the review period.
Unpaid absence periods
Start reporting an absence by clicking Add unpaid absence. A separate window will open for entering absence details.
Select the cause of absence. Read more about reason codes for unpaid absences.
Report an uninterrupted absence, during which no wages are paid to the income earner. Usually, only full-day absences are reported to the Incomes Register. Report part-time absences only if sick leave that lasts at least one full day has begun in the middle of a workday.
You can specify the number of days of absence as voluntary information.
Finally, click Save and the window will close, and you can see the absence period’s details on the report. You can add several absence periods to a report.
Paid absence periods
Start reporting an absence by clicking Add paid absence. A separate window will open for entering absence details.
Select the cause of absence. Read more about reason codes for paid absences.
Specify the part of the income that was paid for the duration of the absence. Also specify the wages by income type in the section Payments made.
Report an uninterrupted absence, during which wages are paid to the income earner. Usually, only full-day absences are reported to the Incomes Register. Report part-time absences only if sick leave that lasts at least one full day has begun in the middle of a workday.
You can specify the number of days of absence as voluntary information. Include the following working days in the number:
- the income earner was absent the entire day and was paid
- the income earner was absent part of the day due to part-time child care leave or rehabilitation.
Enter the estimated end date of the absence if you know that the paid absence will continue after the absence period you have reported but the total pay for the duration of the absence cannot be reported yet. If the absence period you have reported covers the entire duration of the absence, you do not need to enter an estimated end date.
Kela reimbursement application data
By reporting reimbursement application data, you can apply for Kela’s sickness allowance or family leave compensation for an income earner’s paid absence. If you are reporting Kela reimbursement application data, Kela will process the report as an employer’s application. The reimbursement application can only be submitted for an income earner who has a Finnish personal identity code.
Select the reimbursement being applied to from the Type of payment data section. You can enter a reference number or a specifier for the payment, but not both.
If you want to provide additional information for the application, you can enter free text in the section Additional reimbursement application data.
Kela will only process your application if the data on the report is in the correct format. Read more about applying for reimbursements from Kela.
Finally, click Save and the window will close, and you can see the absence period’s details on the report.
Enter the income earner’s international information. The information on this page must be provided when an employee works outside their country of residence, for example. In international situations, the employer must usually specify in which country the employee is insured during the work period and in which country taxes are withheld.
International situations are situations in which an employee leaves Finland to work abroad or an employee arrives from abroad to work in Finland.
You can report information on international work as a separate earnings payment report or as part of an earnings payment report which also includes payment paid to the same income earner. In this case, report the payments normally on the “Payments made” page.
If you are not submitting information on international work on this report, you can proceed directly to the preview through the step progress bar.
Social security certificate
Specify if the employee has an A1 certificate or is covered by a social security agreement, i.e. if the employee is not insured in the country of work. Also specify situations in which an employee works in a non-EU or -ETA country or in a country that does not have a social security agreement with Finland, or if an employee arrives from such a country to work in Finland.
Example: An income earner works in Finland but has been insured in their home country in the EU. The income earner has the A1 certificate in their home country. The payer selects ’From Finland A1 certificate or agreement’.
Information on international work
Select the types of international work data you are reporting. You can select multiple options.
The NT data and stay periods in Finland are required to indicate to the tax authorities of the country of residence and the country of work in which country tax is withheld from the income earner’s income. This information is entered only for resident taxpayers of Finland. If a foreign group company pays the wages, this information does not need to be entered.
- Report the NT1 data if the employee starts working in another Nordic country and taxes are still withheld in Finland.
- Report the NT2 data if the employee starts working abroad and taxes are not withheld in Finland based on the six-month rule.
- Report stay periods in Finland if taxes are not withheld in Finland based on the six-month rule.
- Submit an employee leasing notice if a foreign employer leases an employee for a service recipient in Finland. In this case, also enter the information for the foreign employer’s representative on the Payer page.
Country of work
Report the country in which the employee works. Also report the periods of stay in the country of work and any other necessary details. Start reporting by clicking Add information on country of work. A separate window will open for entering information on the country of work.
If you are reporting NT1 or NT2 data, always specify at least:
- Country code of the employee’s country of work.
- The country of work may have the right to tax the income earner’s income (yes/no).
- The employer has a permanent establishment in the country of work, the result of which the wages paid to the income earner burden (yes/no)
- Stay period in the country of work.
As voluntary information, you can specify one or more districts where work is performed.
If you are reporting NT1 data, also specify:
- Customer. If a Finnish employer sends an employee to work in another Nordic country, the customer is the company or other party for which the employee works in the country of work. The customer can be a local contractor, developer, or other operator.
- Customer’s address must be entered if the principal customer does not have a Finnish identifier.
If you are reporting NT2 data, also specify:
- Work periods abroad. You can report several separate periods. The work period can be shorter than the stay period if the employee also takes time off in the country of work before or after the work period. Days off are reported as part of the stay period. The work period ends on the date on which the employee has finished working and could leave the country of work. If the employee is staying in the country purely due to work, the dates of arrival and departure are also included in the work period.
- Monetary wages. Report the monetary wages paid to the employee during the month. Report the data when social insurance contributions are only based on wages for insurance purposes, and the six-month rule applies to income.
- Other remunerations and benefits. If any other payments have been made to the employee, report the types of the benefits. You can select multiple types. The amounts of benefits are not reported. Report the data when social insurance contributions are only based on wages for insurance purposes, and the six-month rule applies to income. You can select multiple types. .
Finally, click Save and the window will close, and you can see information on the country of work on the report. You can report information on several countries of work in situations where the country of work changes during posting, for example.
Employer’s report on stay periods in Finland
If you selected “Employer’s report of periods of stay in Finland”, enter more detailed information on the periods.
Stay periods in Finland
Enter the stay periods in Finland for an employee who works abroad if taxes are not withheld in Finland based on the six-month rule. Enter the continuous stay periods in Finland during which the employee does not leave Finland. You can also report that the employee did not stay in Finland at all. The information can be reported in conjunction with monthly wages or no later than by the end of January next year.
Both work days and days off are included in the stay period. Partial days, such as date of arrival and date of departure, are also included.
Enter the stay periods in Finland for an employee who works abroad if taxes are not withheld in Finland based on the six-month rule. You can also enter this information for a foreign employee.
Employee leasing notice
Pay of leased employee
Enter the estimated amount of the wages paid to the leased employee for work performed in Finland during the calendar year. Add to the estimated amount any fringe benefits (e.g. accommodation benefit, phone benefit or meal benefit) and taxable reimbursement of expenses (e.g. taxable kilometre allowance). Enter the estimated pay amount in euros.
Finnish service recipient
Enter information on a company or a person who has leased foreign employees for work performed in Finland. Enter the service recipient’s Business ID or Finnish personal identity code. If no Finnish identifier exists, enter a foreign identifier and additional information.
Work periods in Finland
Enter the periods during which a foreign leased employee will work in Finland. Enter at least the start date. If the end date is not known, you can enter an estimated end date for the next calendar year, for example.
Use the preview to check that the data you have entered in the report is correct. You can return to the report to edit it by clicking Previous or by accessing another page through the step progress bar at the top of the page.
Most errors are checked while you are completing the report. If the report includes any incomplete data or errors, a list of error messages will be shown below the preview summary. You cannot send the report until you have corrected all errors. There are also checks that can only be carried out after you have clicked Send. If any errors are discovered during these checks, error messages will be shown on the preview page.
Once you have checked the data, click Send. The service will inform you that the report has been received and that the data will be saved in the Incomes Register. The page also shows the report reference that you can use later to search for the report in the Incomes Register, for example.
If you click Exit on the preview page, the data you entered will not be saved in the Incomes Register, and the report will be cleared.
Browsing a submitted report
You can browse the reports you have submitted in the e-service on the “Submitted reports” page. You can search for a specific report using the payer’s report reference or a specific time range, for example. You can also filter your search using other search terms.